This is a decent deal if Paul's TV is a reputable merchant, and if someone wants/can use the Restaurant.com gc... the options in my area for the gc have been pretty crappy in the past so it doesn't really interest me.
I haven't seen it for a while, but restaurant.com used to routinely have 80-90% off gift certificate specials. So I wouldn't put too much value in a $100 gift certificate that you can buy for $10.
You can swear by your refurbished stuff all you want, but I have first-hand experience, and would NEVER buy anything refurbished.
Why do you think refurbished stuff is so cheap? The manufacturer gets defective products returned and unload them to 3rd party vendors cheap who try to entice you at 20% discount off retail.